The Aukey PC-LM1E webcam can be used for VTubing, but there are some aspects you should consider:

## Resolution and image quality
- The webcam offers a resolution of 1920x1080 pixels at 30 frames per second, which is sufficient for many applications. However, for high-quality VTubing content, which often requires very high image quality, the resolution and image sharpness could be somewhat limiting.

## Lighting and background
- Some users have reported that the webcam overcompensates for bright backgrounds, which can result in a dark representation of the person. You may need to manually adjust the brightness to achieve good image quality.

## Microphone and sound quality
- The integrated stereo microphones with noise cancellation are sufficient for normal video conferencing and conversations, but for professional recordings the sound quality may not meet the highest standards.

## Compatibility and setup
- The webcam is plug-and-play and compatible with various operating systems, including Windows, Mac OS and Android. This makes it easy to use for VTubing as no additional software or drivers are required.

Overall, the Aukey PC-LM1E is a solid choice for general video conferencing and simple recording, but for professional VTubing with high image and sound quality requirements, it might not be sufficient. It might make sense to consider a higher-end webcam if you want to achieve better quality.